Regulation 10 Appointment by account-holder of person to manage childcare account
An account-holder may appoint a person to manage a childcare account on behalf of the account-holder.
The person appointed under paragraph (1) must be an individual whose name is notified to HMRC before any function is performed on behalf of the account-holder.
Except where HMRC otherwise allow, an account-holder cannot appoint under paragraph (1)—
an individual who is an account provider or is an owner of an account provider;
an individual who provides services to an account provider in connection with the provision or management of a childcare account—
as an employee of the account provider;
as an employee of a person providing such services to the account provider; or
as a self-employed person; or
an individual who provides qualifying childcare for a child of the account-holder.
A person may be appointed under paragraph (1) to manage not more than 5 childcare accounts at any time (whether or not on behalf of the same account-holder).
A person appointed under paragraph (1) may not make a declaration of eligibility on behalf of the account-holder.
Paragraphs (3), (4) and (5) do not apply to an account-holder's partner appointed under paragraph (1) to manage all the childcare accounts of that account-holder.